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Section 110 - Taxation Administration Act 1996 - Writing off of tax — Zoe

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Taxation Administration Act 1996

110Writing off of tax

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#### 110 Writing off of tax 110 Writing off of tax > > (1) The Chief Commissioner may write off the whole or any part of any unpaid tax if satisfied that action, or further action, to recover the tax is impracticable or unwarranted. > > > (2) The writing off of tax does not affect the liability of the taxpayer to pay the tax or the power of the Chief Commissioner to recover it. > > > (3) This section has effect despite the provisions of the [Government Sector Finance Act 2018](/view/html/inforce/current/act-2018-055) or another taxation law. > > **s 110:** Am 2018 No 70, Sch 4.102 \[2\].

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